{
  "url": "https://openlegislation.uk/eu-decision-2011-480/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2011-480/annex/division-1.json",
  "legislation": "eudn/2011/480",
  "legislation_title": "Commission Implementing Decision of 28 July 2011 concerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC (notified under document C(2011) 5291) (2011/480/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-480",
  "path": "annex/division/1",
  "kind": "division",
  "number": null,
  "heading": null,
  "text": "A.\nCIGARETTES\nWeighted Average retail selling price.\nTax inclusive retail selling price.\nWeighted average retail selling price (WAP)\nSpecific excise duty per 1 000 cigarettes\nAd valorem excise duty as a percentage of the TIRSP\nOverall excise duty (specific duty and/or ad valorem duty excluding VAT) as a percentage of the WAP\nYear/period\nNatCurr\nEUR\nNatCurr\nEUR\n%\n%",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Weighted Average retail selling price."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Tax inclusive retail selling price."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2011/480/annex/division/1",
    "retrieved_at": "2026-11-01T15:15:43.211812+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}